From 30 January 2026 Slovakia introduced special, higher foreign per-diem rates that apply only to drivers in international road transport, while Czechia did not – Czech lorry drivers receive the same standard foreign per-diems as any other employee on a foreign trip. This is the key difference for transport companies operating across the two countries, alongside shared rules on how repairs and fleet depreciation are treated.
Per-diems are not the only sensitive area of a transport company’s accounting. Vehicle repairs, servicing, tyres and fleet depreciation are among the largest cost items, and they are where most mistakes happen. Here is what applies in 2026.
What per-diems do drivers get in 2026?
In Slovakia, an amendment (Measure No. 9/2026 Coll., effective 30 January 2026) created special higher foreign per-diem rates for mobile road-transport staff. For the busiest transit countries drivers get EUR 63 for Germany and Austria (instead of the usual EUR 45), EUR 55 for Hungary and EUR 52 for Poland. In Czechia, foreign per-diems for 2026 follow Decree No. 489/2025 Coll. with no driver-specific top-up – for example EUR 50 for Germany – so a Czech driver receives the ordinary rate for the destination country.
The Slovak boost reflects the reality that drivers often sleep in their cabs and pay separately for showers and toilets. General rules on trips and allowances are covered in our overview of Slovak tax advisory for companies.
Which country’s rate applies?
Both countries share the same rule: for each calendar day, the per-diem follows the country where the driver spent the most time that day. If a truck crosses Austria in the morning but spends most of the day in Germany, the German rate applies for that day. Accurate tachograph records, fuel receipts and a logbook are therefore essential – without them, per-diems are hard to defend and can be reclassified as taxable income.
How are per-diems reduced?
If a driver has free meals provided, the per-diem is cut for that day. Slovakia applies fixed percentages – 25 % for breakfast, 40 % for lunch and 35 % for dinner; Czechia reduces the daily rate on a comparable basis. Correctly paid travel allowances up to the statutory limit are exempt from income tax and contributions for the employee and deductible for the employer; anything above the limit is taxable pay.
How are repairs and the fleet treated?
Repairs, servicing, tyres, spare parts and maintenance are ordinary deductible costs in the year they occur. A repair must be distinguished from an improvement: work that upgrades the vehicle above the capitalisation threshold – EUR 1,700 in Slovakia, CZK 80,000 in Czechia – is added to the vehicle’s entry price and depreciated. Tolls, vignettes, ferries and parking are deductible when documented and business-related.
Trucks, tractor units and trailers are tangible assets written off over several years – typically over five years in the Czech second depreciation group. Companies can choose straight-line or accelerated depreciation; accelerated front-loads the cost, which helps match expenses to loan or lease instalments.
What trips up transport firms at inspection?
The most common failure is weak or missing evidence. If a company cannot show where the driver spent time, which meals were provided, or whether an expense was private, both per-diems and costs are challenged. Mixing private and business trips and choosing the wrong country for the per-diem are frequent errors. A transport firm needs tachograph data, the logbook and solid accounting records joined into one consistent trail that holds up under inspection.
Do you run international road transport and want driver per-diems, repairs and fleet depreciation to be clean for tax and safe under inspection in Slovakia or Czechia? We will set up trip records and vehicle accounting to fit a transport company.
FAQ
Do Slovak and Czech drivers get the same foreign per-diems in 2026?
No. From 30 January 2026 Slovakia pays road-transport drivers special higher rates – for example EUR 63 a day for Germany and Austria. Czechia has no driver-specific top-up, so a Czech driver gets the standard 2026 rate under Decree 489/2025 Coll., such as EUR 50 for Germany. In both countries the rate follows the country where the driver spent most of the day.
Which country’s per-diem applies when a driver crosses several states?
The rate of the country where the driver spent the most time on that calendar day. If most of the day was in Germany and only part in Austria, the German rate applies. This makes tachograph and logbook records essential to prove the split.
Are truck repairs tax-deductible?
Yes. Routine repairs, servicing, tyres and maintenance are deductible in the year they occur. However, work that improves the vehicle above the threshold (EUR 1,700 in Slovakia, CZK 80,000 in Czechia) counts as a technical improvement, is added to the entry price and depreciated with the vehicle.